TaxTMI 
TaxTMI 
Was Service tax chargeable on service to Hospital by PHD Doctor for Laboratory Work. Or was it exempted under special Exemption no 25/2012
Service Tax on Hospital Consultant
29 Jan 2020 
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Service tax exemption for paramedic laboratory services affirmed; hospital-provided lab work treated as exempt.
The supply of laboratory services by a trained health professional to a hospital was considered exempt. Paramedics (including technicians and lab assistants) providing services in a clinical establishment act in an employee capacity and are treated as services by the clinical establishment; similar services provided in an independent capacity are also exempt. Guidance from an education guide and a GST advance ruling are cited as supporting authority. (AI Summary)
The supply of laboratory services by a trained health professional to a hospital was considered exempt. Paramedics (including technicians and lab assistants) providing services in a clinical establishment act in an employee capacity and are treated as services by the clinical establishment; similar services provided in an independent capacity are also exempt. Guidance from an education guide and a GST advance ruling are cited as supporting authority. (AI Summary)